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In recent years, the number of accounting journals has grown and many special-interest subgoups has arisen. Now there are several predominantly tax accounting data sources and publication sources. Evaluating the familiarity and quality of accounting research journal has long been a topic of interest. Developing a reputation as a scholar is aided by placing ones research in highly regarded journals. And university often use journal quality as one indicator of the quality of the research record of a candidate for a faculty appointment, promotion, or tenure. This study provides a comprehensive review of tax accounting-related journal as a survey of data sources and publication sources. Acounting researchs with tax accounting specialization have more avenues to attempt to publish their research than do their financial, auditing, or managerial colleagues.

Management accounting creates information within the organization to facilitate managers` decision and control processes. But today`s management accounting information, driven by the product and cycle of the organization`s financial reporting system, is too late, too aggregated, and too distorted to be relevant for manager`s decisions. It is argued that conventional cost system may report seriously distorted product costs if the products manufactured are diverse. Instead of focusing on units produced, activity-based costing(ABC) system focus on activities performed to produce products in a manufacturing process. Activities are classified in one of four categories : unit-level, batch-level, product-level, and facility-level activities. Indirect costs are assigned to products using cost dirivers that capture the underlying behavior of the cost that are being assigned. ABC systems report more accurate product cost and especially appropriate if collection of the additional data needed requires relatively little time and efforts, competition is high, and the company has a highly diverse product mix. ABC supports manufacturing excellence by providing information to facilitate making long-term, strategic decisions about such things as product mix, and souring. ABC allows product designers to understand the impact of different designs on cost and then to modify their designs accordingly. ABC also supports the quest for continuous improvement by allowing management to gain new insights into activity performance by focusing attention on the sources of demand for activities and by permitting management to create behavioral incentives to improve one or more aspects of manufacturing.

This study aims to analyze a spot condition of a real demanders of industrial consignment education, grasp an actual situation and the point at issues, and present reform measures based on case studies of this system. (1) Lead the Government`s (Labor Ministry`s) institutional fixation or promotion (2) Organize a practical committee of curriculum (3) Make up a curriculum with subjects needed in industry (4) Give a practical education through case or project study (5) Extend permitted subjects and admit practical business as a credit (6) Issue teaching materials focusing on scene of a labor Based on the results of this first study, I want to establish the foundation of 4 sections` synthetic model, which is composed of the College, professor (as provider), industry, and employee (as demander).

This Report aims at Development of field approached MIS curriculumn appropriate to specialty of junior college, based on the thoughts that it is necessary to set the skill and the conception rightly through the knowledge and the theory about the whole field of management, to provide a continous and consistant education, to produce MIS graduates required at enterprises. The model of MIS curriculumn ◁표삽입▷(원문을 참조하세요) For that, considering function and roll of the junior college, curriculumns which have been opened and managed as a major study, the level of knowledge which is required to the men who is in charge of practical information business at demand site, subjects which is desirable to be a major study, the knowledge which is required to the MIS graduates in present and future, a condition of education investment.

This paper attempts to search cooperative system of labor-management relations in corporation level and Quality of Working Life(QWL) as an objective of labor-management cooperation. Therefore the main subject of this paper is to analyze the relationship between QWL and cooperative Industrial Relations. Cooperative Industrial Relation means not only joint consultation committee (works council) but cooperative aspects of all labor-management relations presupposed antagonistic labor-management relation. QWL in the concept which is created for eliminating alienation and coping with enlarged right consciousness of labor. QWL is the process improving job design and general labor environment through participation in management decision making. Then, labors perceive identification with corporation, and are worth work living. And productivity may be improved as natural by product. To summarize the result of this study is follows. (1) QWL is useful activity which eliminate alienation and cope with enlarged right consciousness of labor. (2) Because QWL levels related to job, age, tenure are different, they are taken care in improving QWL. For instance, the young and skill job labors should be taken special care. (3) For the purpose of improving QWL through labor-management cooperation, firstly, it is needed to make efforts for eliminating negative force against labor-management cooperation. In this case, the support of top management and union leaders is needed. Secondly, it is needed to make efforts for providing opportunity for participation in decision making. This participation is a direct means of improving QWL. By the way, rather than permit participation in decision making given priority to productivity issues, management should permit participation in QWL issue equally in order to improve QWL effectively. (4) It requires long time to improve QWL through labor-management cooperation. Hasty expectation of result should be refrained.

This study examined the relationship in the organizational effectiveness according to the fitness of leadership and organizational culture within hospital organization and discovered the fitness with high effectiveness. The results of this study are as follows : In case of the clinics showed the fitness of transformational leadership and innovative culture, stability-oriented charismatic leadership and innovative culture with high effectiveness. But it has been showed that the fitness of non-charismatic leadership and non-innovative bureaucratic culture had low organizational effectiveness. In case of the general hospital appeared that the fitness of stanility- oriented charismatic leadership and innovative culture raised the effectiveness. In case of the university hospital showed that the fitness of stability- oriented charismatic leadership and non-bureaucratic increased the effectiveness. The result of this research is reflected the reality of management very well, that the hospital organization couldn`t be guaranteed even the preservation for existence when it doesn`t cope with the sudden environmental change today pertinently. Therefore, with the suitable adoption of transformational leadership and innovative culture for the hospital organization and increase the effectiveness, it will cope with the environmental change actively and build up the competition power and be able to seek the growth and development of hospital organization.

Recently, many market anomalies such as the size effect, the P/E effect and the January effect have been reported in the stock market. The January effect represents a strong evidence against the efficient market hypothesis. If investors are rational and the market is efficient, there can be no reason that returns in some specific months are higher than returns in other months. Nevertheless, many empirical evidences on stock return anomalies have been found in major stock markets in the world. Using Korean stock market data, Kim(1990), Jang(1991), Koh and Rho(1993) reported the January effect However, these reports have certain limitations due to the lack of both time periods and data used for the research. To get more persuasive and comprehensive evidence, this work attempts; 1. to test the existence of stock return data using monthly stock return series from January 1980 to December 1995. Both of parametric test and non-parametric test are applied. 2. to test the weekly stock return data. Therefore the number of observations has been increased. 3. to test the relationship between the stock price index by the sizes; small, middle, large and overall. The test results in this work are summarized as follows; 1. Using monthly data, the monthly effect was found in middle sized firms, while, no January effect was found. 2. Using weekly data, the monthly effect was found in middle and small sized firms and the January effect was found in small sized firms. 3. The turn-of-the year effect was not found.

The purpose of this study was to analyze the differences in the organizational effectiveness due to type of leadership within ship company organization. The data were collected by questionnaire research through mail or interview with the insured. The analysis was carried to 188 samples for the insured by using SAS statistical package. Statistical methods such as factor analysis, cluster analysis, analysis of variance, simple frequency analysis were used to test the research questions. The results of this study were as follows; First, before the test of research questions performed it cluster analysis by using the factor score that bring out come of factor analysis to type of leadership. The type of leadership has 3 groups, that is, transformational leadership, transactional leadership and non-transformational & non-transactional leadership. Second, the hypothesis test show that the type of leadership are significantly different in organizational effectiveness. The highest organizational effectiveness exist in the type of transformational leadership and the lowest organizational effectiveness exist in the type of non-transformational & non-transactional leadership.

This study tries to compare and analyze the Import Injury Relief Measures(hereinafter referred to as IIRMs) related to the influencing countries and WTO rules in rapidly changing era of inner and outer trade environments. Through this study, I would like to draw out some schemes to achieve policy effect not only relieving our industrial injuries following injury but also preventing injuries beforehand. Eventually, I`d like to make a contribubution that IIRMs should be practically use in industrial fields. To attain these, more than anything else, I set up two patterns out of analysis scope in WTO rules, such as, Safeguard and Anti-Dumping Duties. In addition, I`d like to devide the cause of domestic industrial injury into unfair import and fair import in compliance with domestic market opening. And each measures separately investigated into unfair import as Anti-Dumping Measures and fair import as Safeguards for domestic industrial injury relief measures. In this study, the history of IIRMs were investigated with a view to take legislative legitimacy, and also to extend free and fair trade rather than trade protectionism policy measures through the multilateral trade negotiation process. To theoretically analyze IIRMs, it is necessary to adapt the following definition that these measures have protective characteristics to cover the domestic industry injuries according to opening policy with recent free trade trends. Namely, as carrying out the roles to remedy domestic industry injuries due to the worldwide free trade, each country came to have rules as a safety devices with positive attitude to the free trade. However, actually each country prepares various types of regulation equipments adjusted contemporary needs without distinction of developed countries, less developed countries and developing countries. in general, developed countries make use of follow-up import control measures but less developed countries commonly take the prior measures. And also, each country recognizes that it is indispensable for her to happen domestic industry injury owing to import according to market opening and internationalization and maintains various patterns of IIRMs, such as Safeguard, Anti-Dumping and Countervailing measures. By analyzing IIRMs in WTO rules, I would like to make overall criteria after examining and analyzing the minute provisions. On the basis of thess criteria, we have a mind to secure our external confidence of implementation directions with conformity to international rules and practically utilize those criteria as a strong means to the establishment of commercial policies. To use IIRMs more effectively and fairly, our country tries efforts to improve a lot of problems and also present WTO rules have been made efforts to improve many institutional problems and unification of customary practices but unceasing discussion will made unique worldwide reasonable institution operation for a long time. From now on, our country should get out of lawsuited country to IIRMs, should profoundly examined our relief measures at the place of users, should strenuously improve our IIRMs for the future. Through these efforts, our country come to ensure external public confidence in the changing world of market opening environments, come to confront righteously at the same time to effectively protect our domestic industrial injury. And also our industrial fields should prepare for alternative measures to vigorously use on IIRMs.

According as a society has been developing, it has gradually been changing in the view of leisure. The morderns take more time off to participate in leisure activities than past, Because increasing a family free hand income. It results in extending that lodging industries have been developed business on the sides of quantities and qualities including condominium industries since the latter half of the 1980 in Kora.. As a results of the industries growing, while the competitive environment is increasing severely, quality service is not adequate to satisfy customers. What is more, it is not yet proved soundly that any difference on customer`s assement on service quality by perceptions and important factors should be explored. Consequently, the limited explanatory research on condominum service quality of assessment might has resulted in an underdeveloped theoretical orientation of research on this subject. Therefore, the purpose of this study is to find any different and examine the effective factors of Condominium Service Quality Assesment, specially customer`s assesment. The important factors of the guests in condominium are tested, the factor analysis of each variavle are conducted. The techinques used in the theory are the Factor Analysis and ANOVA. The results of this study are as follows : (1) The factor analysis results of total samplings are nine. (2) Concerning about restaurant service quality perceived, the significant defference is partly on the present condition used in condominium. The results of ANOVA in comformity with the present condition used in condominium are : specially on factors mark. (3) Concerning about restaurant service quality perceived, the significant defference is partly on the customer`s demographic characteristics. The results of ANOVA in comformity with the customer`s demographic charac-teristics are : specially on variances mark. This research study`s findings did show as many significant difference as the previous studies showed between hotel industries and customer in term of leisure havits. Finally, it is hoped that the findings of this study will be helpful to both present and future lodging industries. Further studies which identify effective factors of customer evaluation on service quality in lodging, specially on condominium, would ve of gerat interest to its owners, operators and to anyone in a service business.

From 1994, it is not unusual for firms to buy back their own shares. In Korea, firms mainly purchase their outstanding stock to thwart takeover attempts and to stabilize the stock price. Firms planning to purchase their outstanding stock should disclose the sort of stock, purpose, amount, and time related to the purchase. This study empirically examines information contents of disclosing the treasury stock purchase. The sample consists of 325 listed firms disclosing the treasury stock purchase over the period of 1994 to 1996. To test the information contents of disclosure, the average rate of returns of 325 firms is compared with that of the Composite Stock Price Index. The comparison is also conducted to estimate the adequacy of disclosure items related to the purchase that are required by the rules. The results show that the average rate of returns of 325 firms is greater than that of the Composite Stock Price Index at 1% significance level. This indicates that the disclosure of treasury stock purchase includes information contents. Also, the results show that the average rate of returns of common stock is greater than that of the preferred stock, and that the higher the ratio of purchase quantity to total outstanding stock, the greater the average rate of returns, and that the average rate of returns of purchase purpose for stabilizing the stock price is greater than that of any other purpose. This indicates that the disclosure items required by the rules is adequate. As the case of any study, this study has several limitations. But the results of this study will be support for further studies.